Laws / Income Tax Law / 172
172 - Notice of filing return
172. Notice of filing return.—
(1) The Deputy Commissioner of Taxes may, at any time after expiry of the date specified in section 171, by a notice in writing, require a person to file a return of his income, if—
(a) such person is required to file his return under section 166; or
(b) the total income of such person is...
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